2010 Maryland Code
TAX - PROPERTY
TITLE 7 - PROPERTY TAX EXEMPTIONS
Subtitle 5 - County Exemptions - Optional; Payments in Lieu of Taxes
Section 7-509 - Washington County - Warehouse property.
§ 7-509. Washington County - Warehouse property.
(a) "Warehouser" defined.- In this section, "warehouser" means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.
(b) Property exempted.- The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.
[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2.]
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